1095-C Documents Available Upon Request

You may have received these forms in the past without requesting them, but due to the change in law, they must now be requested. If your tax preparer requires a 1095-C, please reach out to Jordan Lareau at [email protected].

If you are interested in further details, the following are highlights of the Paperwork Reduction Act and the Employer Reporting Improvement Act provisions impacting employers.

Paperwork Burden Reduction Act (HR 3797)
The Paperwork Burden Reduction Act passed the House and Senate on December 11, 2024. The act allows
employers and health insurance providers to furnish 1095-C and 1095-B tax forms (employee statements)
upon request.

This provision modifies ACA so that employers and health insurance providers are no longer
required to send a copy of 1095-C and 1095-B to covered individuals showing proof of minimum essential
coverage. The IRS previously allowed for 1095-B to be furnished to individuals only upon request. The
Paperwork Burden Reduction Act provides statutory authority for this flexibility to 1095-B and extends this
flexibility to 1095-C forms.

When the covered individual requests forms 1095-B or 1095-C, the employer or health insurance provider
must furnish the form by either January 31 or 30 days after the date of the request, whichever is later.
Employers and health insurance providers must give individuals timely notice of this request option, in
accordance with any requirements set by the IRS. The Paperwork Burden Reduction Act requires the
employer or health insurer to "provide clear, conspicuous, and accessible notice (at such time and in such
manner as the Secretary may provide)" that any covered individual may request a copy of such statement.